South Carolina Corporation has one temporary difference at the end of 2014 that will reverse and cause taxable amounts of $55,000 in 2015, $60,000 in 2016, and $65,000 in 2017. South Carolina's pretax financial income for 2014 is $300,000, and the tax rate is 30% for all years. There are no deferred taxes at the beginning of 2014.Instructions(a) Compute taxable income and income taxes payable for 2014.(b) Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2014.(c) Prepare the income tax expense section of the income statement for 2014, beginning with the line ?Income before income taxes.?

Answers

Answer 1

Answer:

Following are the solution to the given question:

Explanation:

For point a:

Calculating taxable income tax payable in accordance with the following figures:

[tex]Particulars \ \ \ \ \ \ \ \ \ 2017 \ \ \ \ \ \ \ \ \ 2016 \ \ \ \ \ \ \ \ \ 2015 \ \ \ \ \ \ \ \ \ 2014\\\\\text{Pre- tax financial income} \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ 300,000\\\\\text{Future taxable amounts}\\\\2014 =-(65 000+60 000+55,000) \ \ \ \ \ 65,000 \ \ \ \ \ \ 60,000 \ \ \ \ \ \ \ 55,000 \ \ \ \ \ -180,000\\\\\text{Taxable income for 2014} \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ 120,000[/tex][tex]\text{Income tax payable} \\\\ (120,000 \times 30 \%) \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ 36,000\\\\[/tex]

For point b:

Following are the journal:

[tex]Date \ \ \ \ \ \ \text{Account Titles and Explanation} \ \ \ \ \ \ \ \ \ \ \ Dr \ \ \ \ \ \ \ \ \ \ \ Cr\\\\[/tex]

             [tex]\text{Income tax expense} \ (36,000 + 90,000)\ \ \ \ \ \ 90,000 \\\\[/tex]

                                 [tex]\text{Income tax payable} \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ 36,000\\\[/tex]                                          

                                  Deferred tax liability                          [tex]\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ 54,000\\\\[/tex]

                     [tex]\text{(To record the income tax expense)}\\\\[/tex]

Calculating the deferred tax liability:

[tex]Particulars \ \ \ \ \ \ \ \ \ \ \ \ 2017 \ \ \ \ \ \ \ \ \ \ \ 2016 \ \ \ \ \ \ \ \ \ \ \ 2015 \ \ \ \ \ \ \ \ \ \ \ \ Total\\\\\text{Future taxable anlounts} \ \ \ \ \ \ \ 65,00 \ \ \ \ \ \ \ 60,000 \ \ \ \ \ \ \ 55,000 \ \ \ \ \ \ \ 180,000\\\\\text{Tax rate} \ \ \ \ \ \ \ \ \ 30\% \ \ \ \ \ \ \ \ \ \ 30\% \ \ \ \ \ \ \ \ \ \ 30\% \\\\[/tex]

Deferred tax liability       [tex]\ \ \ \ \ \ \ \ \ 192500 \ \ \ \ \ \ \ \ \ \ 18,000 \ \ \ \ \ \ \ \ \ 16,500 \ \ \ \ \ \ \ \ \ \ 54,000[/tex]

For point c:

Following are the preparation of the income tax section for the income statement session 2014:

[tex]\text{Income before income taxes} \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ 300,000\\\\ \text{Income tax expense} \\\\[/tex]

[tex]Current \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ 36,000\\\\[/tex]

Defensed                [tex]\ 54,000\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ 90,000\\\\[/tex]

[tex]Net\ \ income \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ 210,000[/tex]


Related Questions

Llewelyn Company purchased 1,000 shares of its own $10 par value common stock when the market price of the stock was $36 per share. What journal entries would be used to record the purchase of treasury stock?

Answers

Answer: Increase the treasury stock account and decrease the cash account by $36,000.

Explanation:

The journal entries that would be used to record the purchase of treasury stock will be to increase the treasury stock account and decrease the cash account by $36,000.

Note that the $36000 was calculated as:

= 1,000 shares × $36 per share

= $36,000

Beyer Company is considering the purchase of an asset for $370,000. It is expected to produce the following net cash flows. The cash flows occur evenly within each year. Year 1 Year 2 Year 3 Year 4 Year 5 Total Net cash flows $ 86,000 $ 49,000 $ 70,000 $ 300,000 $ 12,000 $ 517,000 Compute the payback period for this investment. (Cumulative net cash outflows must be entered with a minus sign. Round your Payback Period answer to 2 decimal place.)

Answers

Answer:

3.55 years

Explanation:

The payback period is the length of time it takes for Beyer Company to recoup the initial investment of  $370,000.

In other words, the number of years for the net cash flows of the project to equate the initial investment amount of $370,000 as shown in the attached excel file for Beyer company's payback computation

The Adept Co. is analyzing a proposed project. The company expects to sell 3,500 units, give or take 10 percent. The expected variable cost per unit is $7 and the expected fixed costs are $12,500. Cost estimates are considered accurate within a plus or minus 5 percent range. The depreciation expense is $6,000. The sale price is estimated at $15 a unit, give or take 2 percent. The company bases their sensitivity analysis on the expected case scenario. What is the sales revenue under the optimistic case scenario?
a. $54,880.
b. $50,000.
c. $58,905.
d. $53,120.
e. $54,000.

Answers

Answer:

c. $58,905.

Explanation:

The computation of the sales revenue is shown below:

optimistic scenario revenue = optimistic unit sold × optimistic price

where,

optimistic unit sold = 3500 × 110%

= $3,850  

optimistic price  = 15 × 102%

= 15.3  

So, the Optimistic revenue is

= 3850 × 15.3

= $58,905  

Hence, the option c is correct

A liquidity ratio measures the Group of answer choices income or operating success of an enterprise over a period of time. ability of the enterprise to survive over a long period of time. short-term ability of the enterprise to pay its maturing obligations and to meet unexpected needs for cash. number of times interest is earned.

Answers

Answer:

short-term ability of the enterprise to pay its maturing obligations and to meet unexpected needs for cash

Explanation:

A liquidity ratio can be regarded as type of financial ratio which is been utilized in determination of a ability of a company to pay out its short-term debt obligations. The metric is way to determine if there is a possibility for company to use its current as well as liquid and assets to cover up for its current liabilities.

It should be noted that A liquidity ratio measures short-term ability of the enterprise to pay its maturing obligations and to meet unexpected needs for cash.

Refer to Exhibit 26-5. Assume the firm is a factor price taker and that the price of a unit of labor is constant at $1,200. The firm should hire __________ of labor.

Answers

Answer: 3 units of labor

Explanation:

The marginal revenue product will be:

- 1 labor unit

Marginal product = 500

Marginal revenue product = 500 × 5 = 2500

- 2 labor unit

Marginal product = 400

Marginal revenue product = 400 × 5 = 2000

- 3 labor unit

Marginal product = 250

Marginal revenue product = 250 × 5 = 1250

- 4 labor unit

Marginal product = 200

Marginal revenue product = 200 × 5 = 1000

- 5 labor unit

Marginal product = 200

Marginal revenue product = 200 × 5 = 1000

Therefore, till the third unit of labor, we can infer that the marginal revenue product is more than the marginal revenue cost. The 4th and 5th unit of labor will become costly to hire more labor.

Umatilla Bank and Trust is considering giving Kingbird, Inc. a loan. Before doing so, it decides that further discussions with Kingbird, Inc.’s accountant may be desirable. One area of particular concern is the Inventory account, which has a year-end balance of $253,450. Discussions with the accountant reveal the following.
1. Kingbird, Inc. sold goods costing $51,940 to Hemlock Company FOB shipping point on December 28. The goods are not expected to reach Hemlock until January 12. The goods were not included in the physical inventory because they were not in the warehouse.
2.The physical count of the inventory did not include goods costing $88,290 that were shipped to Kingbird, Inc. FOB destination on December 27 and were still in transit at year-end.
3. Kingbird, Inc. received goods costing $25,690 on January 2. The goods were shipped FOB shipping point on December 26 by Yanice Co. The goods were not included in the physical count.
4. Kingbird, Inc. sold goods costing $53,020 to Ehler of Canada FOB destination on December 30. The goods were received in Canada on January 8. They were not included in Kingbird, Inc. physical inventory.
5. Kingbird, Inc. received goods costing $46,060 on January 2 that were shipped FOB destination on December 29. The shipment was a rush order that was supposed to arrive December 31. This purchase was included in the ending inventory of $253,450.

Answers

Answer:

$286,100

Explanation:

Calculation to determine the correct inventory amount on December 31.

Using this formula

Correct Inventory amount=Ending Inventory+ Goods received shipping points + Goods shipped FOB destination-Goods received FOB destination

Let plug in the formula

Correct Inventory amount=$253,450+$25,690+$53,020-$46,060

Correct Inventory amount=$286,100

Therefore the correct inventory amount on December 31 is $286,100

In 2019, Teller Company sold 3,000 units at $600 each. Variable expenses were $420 per unit, and fixed expenses were $270,000. The same selling price, variable expenses, and fixed expenses are expected for 2020. What is Teller’s break-even point in units for 2020? g

Answers

Answer:

Break-even point in units= 1,500

Explanation:

Giving the following information:

Selling price= $600

Unitary variable cost= $420

Fixed cost= $270,000

To calculate the break-even point in units, we need to use the following formula:

Break-even point in units= fixed costs/ contribution margin per unit

Break-even point in units= 270,000 / (600 - 420)

Break-even point in units= 1,500

The 10% bonds payable of Kim Company had a net carrying amount (carrying value) of $2,850,000 on July 2, 2021. The bonds, which had a face value of $3,000,000, were issued at a discount to yield 12%. The amortization of the bond discount was recorded under the effective-interest method. Interest was paid on January 1 and July 1 of each year. On July 2, 2021, several years before their maturity, Kim retired the bonds at 101. The interest payment on July 1, 2021 was made as scheduled. What is the loss that Kim should record on the early retirement of the bonds on July 2, 2021

Answers

Answer:

-$159,000

Explanation:

Calculation to determine the loss that Kim should record on the early retirement of the bonds on July 2, 2021

First step is to calculate the CV of bonds

CV of bonds =$2,850,000 + [($2,850,000 × 12%/2) – ($3,000,000 × 10%/2)]

CV of bonds =$2,850,000 + [($2,850,000 × .06) – ($3,000,000 × .05)]

CV of bonds =$2,850,000 +($171,000-$150,000)

CV of bonds =$2,850,000 +$21,000

CV of bonds =$2,871,000

Now let determine the Loss

Loss=$2,871,000 – ($3,000,000 × 1.01)

Loss=$2,871,000 – $3,030,000

Loss= -$159,000

Therefore the loss that Kim should record on the early retirement of the bonds on July 2, 2021 is $159,000

A structure that organizes worldwide operations primarily based on function and secondarily on product is called: a global area division. a global functional division. a multinational matrix structure. a global product division.

Answers

Answer:

a global functional division.

Explanation:

In a global functional structure, the MNC activities are to be organized among the particular functions that are related to the production, finance, marketing etc. Here the developments are establishment that would have the responsibility worldwide for the particular function

So as per the given situation, the above should be the answer

Universal Travel Inc. borrowed $498,000 on November 1, 2021, and signed a 12-month note bearing interest at 7%. Interest is payable in full at maturity on October 31, 2022. In connection with this note, Universal Travel Inc. should report interest payable at December 31, 2021, in the amount of

Answers

Answer: $2,905

Explanation:

The total interest that will be paid on the note is:

= 498,000 * 7%

= $34,860

This interest will have to be apportioned monthly over the year. The monthly interest (which will also be the December interest) is:

= 34,860 / 12 months

= $2,905

company reports the following beginning inventory and two purchases for the month of January. On January 26, the company sells 350 units. Ending inventory at January 31 totals 150 units. Units Unit Cost Beginning inventory on January 1 320 $ 3.00 Purchase on January 9 80 3.20 Purchase on January 25 100 3.34 Required: Assume the periodic inventory system is used. Determine the costs assigned to ending inventory when costs are assigned based on the weighted average method. (Round per unit costs to 2 decimal places. Amounts to be deducted should be indicated with a minus sign.)

Answers

Answer:

Company A

The cost assigned to Ending Inventory under periodic inventory system and based on the weighted average method is:

= $465

Explanation:

a) Data and Calculations:

                                                        Units     Unit Cost  Total Costs

Beginning inventory on January 1   320        $ 3.00      $960 (320 * $3.00)

Purchase on January 9                      80           3.20         256 (80 * $3.20)

Purchase on January 25                  100           3.34          334 (100 * $3.34)

Total                                                  500         $3.10     $1,550 ($1,550/500)

Units sold                                        -350          $3.10    -$1,085 (350 * $3.10)

Ending inventory                             150           $3.10       $465 (130 * $3.10)

What is the similarity between high-technology firms and service-based firms that makes them risky as restructuring candidates

Answers

Answer:

Thet are both human-resource dependent.

Explanation:

Human resources refers to the group of people who make up a firm's workforce or personnel and are considered a valuable asset in terms of skills and talents.

Restructuring is the phrase used in corporate management to describe the process of rearranging a firm's legal, ownership, operational, or other structures in order to make it more lucrative or better organized for its current needs.

Because the firm's personnel are human, they have the capacity to resist any restructuring they believe will negatively affect them. This makes high-tech and service-based firms which are human-resource dependent to be particularly risky restructuring candidates.

True or False: The shape of the production function reflects the law of increasing marginal returns. True False

Answers

Answer: False

Explanation:

The statement that "The shape of the production function reflects the law of increasing marginal returns" is false. Rather, the shape of the production function simply reflects the law of diminishing marginal returns.

The slope of the production function is used in the measurement of the change in output for every unit of labor input that's added.

Compute a three-period moving average forecast given demand for shopping carts for the last five periods. (Round all your answers to two decimal points.) Period Demand 1 58 2 54 3 60 4 53 5 63

Answers

Answer:

Computation of a Three-Period Moving Average Forecast

Period  Demand   3-period moving average

1                58

2               54

3               60          57.33

4               53          55.67

5              63           58.67

Explanation:

a) Data and Calculations:

Period  Demand   3-period moving average

1                58

2               54

3               60          57.33 (58 + 54 + 60)/3

4               53          55.67 (54 + 60 + 53)/3

5              63           58.67 (60 + 53 + 63)/3

b) The three-period moving average is computed by summing the demand for periods 1, 2, and 3 and dividing it by 3.  The result becomes the moving average for period 3.  This process is repeated by eliminating the first one and adding the next number until the end.

MC Qu. 97 K Company estimates that overhead costs for... K Company estimates that overhead costs for the next year will be $2,890,000 for indirect labor and $850,000 for factory utilities. The company uses direct labor hours as its overhead allocation base. Of 85,000 direct labor hours are planned for this next year, how much overhead would be assigned to a product requiring 5 direct labor hours

Answers

Answer:

Allocated MOH= $220

Explanation:

To calculate the predetermined manufacturing overhead rate we need to use the following formula:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Predetermined manufacturing overhead rate=  (2,890,000 + 850,000) / 85,000

Predetermined manufacturing overhead rate= $44 per direct labor hour

Now, we can allocate overhead:

Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base

Allocated MOH= 44*5

Allocated MOH= $220

A company wants to have $20,000 at the end of a ten-year period by investing a single sum now. How much needs to be invested in order to have the desired sum in ten years, if the money can be invested at 12%? (Ignore income taxes.) Click here to view Exhibit 12B-1 and Exhibit 12B-2, to determine the appropriate discount factor(s) using the tables provided.

Answers

Answer:

$6,439.56

Explanation:

The computation is shown below:

As we know that

Future value = Present Value × Future Value Interest Factor  

where,  

Future value interest factor = ( 1 + r )^10

= ( 1.12 )^10

= 3.1058

Now  

Present value of the future sum is

= $20,000 ÷ 3.1058

= $6,439.56

The Fed threw a lot of money at the financial crisis in 2008 to unfreeze credit markets and encourage economic activity. As part of its effort to keep the interest rate​ low, the Fed purchased government bonds worth​ $300 billion between March and September 2009. By​ October, the Fed held​ $770 billion in government​ securities, nearly double its​ pre-crisis total. Before the​ crisis, the Fed held mainly government​ securities, which it used to control the quantity of money in the economy. Now government securities make up just​ 35% of the​ Fed's balance sheet.
Explain how the Fed uses its government securities to control the nominal interest rate
When the Fed purchases government securities, bank reserves ______ and bank deposits ______.
A. increase; increase
B. decrease; increase
C. decrease; decrease
D. increase; decrease

Answers

Answer:

D. increase; decrease

Explanation:

$2200; increased; 300

You want to buy a car and a local bank will lend you $18,500. The loan will be fully amortized over 5 years, and the nominal interest rate would be 4.65%, with interest paid monthly. What is the monthly loan payment

Answers

Answer:

$346.16

Explanation:

The monthly loan payment can be calculated using a Financial calculator as follows :

PV = $18,500

N = 5 x 12 = 60

I/YR = 4.65%

P/YR = 12

FV = $0

PMT = ??

The monthly loan payment (PMT) is calculated as $346.16

Later, the teaching assistant in Yvette’s economics course gives her some advice. "Based on past experience," the teaching assistant says, "working on 30 problems raises a student’s exam score by about the same amount as reading the textbook for 1 hour." For simplicity, assume students always cover the same number of pages during each hour they spend reading. Given this information, in order to use her 4 hours of study time to get the best exam score possible, how many hours should she have spent working on problems, and how many should she have spent reading?

Answers

Answer:

Yvette

To get the best exam score possible, Yvette should spend 2 hours working on problems and 2 hours reading.

Explanation:

a) Data and Calculations:

Total study time = 4 hours

Number of problems solved = 30

Hours reading textbook = 1 hour

Score obtained from problem solving = 50%

Score obtained from reading textbook = 50%

Therefore, number of hours to spend working on problems = 2 (4 * 50%)

Number of hours to spend reading - 2 (4 * 50%)

The Dow Theory describes stock prices as moving in trends analogous to the movement of water. Which of the following statements is nottrue?
A. Major trends resemble tides.
B. Intermediate trends resemble waves.
C. Short-run movements are like ripples.
D. Waves are the most important.
E. None of the above (that is, all are true statements)

Answers

the answer is A because i did this already

Answer:

D.Waves are the most important I think sorry if I'm wrong

Explanation:

Hope this helped! :)

The Abner Corporation, a retail seller of television sets, wants to determine how many television sets it must sell to earn a profit of $10,000 per month. The price of each television set is $300, and the average variable cost is $100. What is the required sales volume if the Abner Corporation’s monthly fixed costs are $5,000 per month?

Answers

Answer: 75

Explanation:

The required sales volume if the Abner Corporation’s monthly fixed costs are $5,000 per month will be:

Required sales = (Fixed cost + target profit) / (Selling price - AVC)

= (5,000 + 10,000) / (300 - 100)

= 15,000 / 200

= 75

Therefore, the required sales volume is 75.

On December 31, there were 53 units remaining in ending inventory. These 53 units consisted of 9 from January, 10 from February, 14 from May, 8 from September, and 12 from November. Using the specific identification method, what is the cost of the ending inventory

Answers

Answer:

Cost of the ending inventory = $7,108

Explanation:

Note: This question is not complete. The complete question is therefore provided before answering the question as follows:

A company had the following purchases during the current year:

January        17 Units at $112

February       37 Units at $123

May               32 Units at $135

September   29 Units at $143

November    27 Units at $153

On December 31, there were 53 units remaining in ending inventory. These 53 units consisted of 9 from January, 10 from February, 14 from May, 8 from September, and 12 from November. Using the specific identification method, what is the cost of the ending inventory?

Explanation of the answer is now provided as follows:

Specific identification method is an inventory method under which costs of goods sold and the closing/ending inventory are calculated using the particular cost of each inventory batch at the moment they were received.

Therefore, cost of the ending inventory is calculated as sum of the product of the number of closing units from each month and the cost per unit of purchases in that month.

Therefore, we have:

Cost of the ending inventory = (Number of closing units from January * Cost per unit of January Purchases) + (Number of closing units from February * Cost per unit of February Purchases) + (Number of closing units from May * Cost per unit of May Purchases) + (Number of closing units from September * Cost per unit of September Purchases) + (Number of closing units from November * Cost per unit of November Purchases) ………… (1)

Substituting the relevant values into equation (1), we have:

Cost of the ending inventory = (9 * $112) + (10 * $123) + (14 * $135) + (8 * $143) + (12 * $153) = $7,108

A firm is currently unlevered with 1,000,000 shares each price at $50. The firm is debating of changing its capital structure by taking $20 million in debt that matures in 4 years and repurchasing shares. It will pay down this debt by $5 million every year. If the tax rate is 21% and cost of debt is 7.5%, what is the firm value of the restructured firm

Answers

Answer:

its would be 50,000 dont really know

Global Tek plans on increasing its annual dividend by 15 percent a year for the next four years and then decreasing the growth rate to 2.5 percent per year. The company just paid its annual dividend in the amount of $.20 per share. What is the current value of one share of this stock if the required rate of return is 17.4 percent

Answers

Answer:

2.02

Explanation:

year 1 dividend = 0.2 x 1.15 = 0.23

year 2 dividend = 0.2 x (1.15^2)=  0.26

year 3 dividend = 0.2 x (1.15^3) =  0.30

year 4 dividend = 0.2 x (1.15^4) =  0.35

divdend value in the second stage

0.35 x 1.025 / (0.174 - 0.025) = 2.41

Determine the present value of the cash flows

Present value is the sum of discounted cash flows

Present value can be calculated using a financial calculator

year 1 dividend = 0.2 x 1.15 = 0.23

year 2 dividend = 0.2 x (1.15^2)=  0.26

year 3 dividend = 0.2 x (1.15^3) =  0.30

year 4 dividend = 0.2 x (1.15^4) =  0.35 + 2.41

i = 17.4  

To find the NPV using a financial calculator:

1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.

2. after inputting all the cash flows, press the NPV button, input the value for I, press enter and the arrow facing a downward direction.  

3. Press compute  

Chik Chik Company showed the following balances at the end of its first year: Cash $ 3,000 Prepaid insurance 4,700 Accounts receivable 3,500 Accounts payable 2,800 Notes payable 4,200 Common stock 1,400 Dividends 700 Revenues 22,000 Expenses 17,500 What did Chik Chik Company show as total credits on its trial balance

Answers

Answer: $30,400

Explanation:

Accounts with credit balances are revenue, liabilities and stock or equity.

The credit balances above are:

Accounts payable, Notes payable, common stock, revenues,

= 2,800 + 4,200 + 1,400 + 22,000

= $30,400

On September 15, Jerome, Inc., paid $8,900 to make a long-term investment in available-for-sale securities by purchasing notes of Topper, Inc.
Complete the necessary journal entry.

Answers

Answer and Explanation:

The journal entry is shown below:

Long term investment - AFS $8,900

    To Cash $8,900

(Being cash paid is recorded)

here long term investment is debited as it increased the assets and credited the cash as it decreased the assets  

Answer:

Date                  Account Title                                          Debit             Credit

Sept. 15             Investment in Available For Sale        $8,900

                         Security

                         Cash                                                                             $8,900

Cash will be credited to recognize that it reduced on account of it being used to pay for the investment. The investment will be treated as an asset so it will be debited to recognize that it is an increase.

The business intelligence environment includes all of the following except: A. BI Infrastructure B. Business Analytics C. Data from the business enviroment D. Cloud-based Storage

Answers

Answer: D. Cloud-based storage

Explanation:

Business Intelligence Environments consists of the various means and technologies that is used to collect, analyze, present and disseminate information relating to the business from both internal and external sources.

There are six components to Business Intelligence Environments which are:

BI InfrastructureBusiness AnalyticsData from the Business environment Managerial users and methodsDelivery platform - MIS, DSS, ESSUsers Interface

The only option that is not listed is Cloud-based storage so it is not part of the BI Environment.

A stock will pay no dividends for the next 5 years. Then it will pay a dividend of $9.51 growing at 1.75%. The discount rate is 9.14%. What should be the current stock price

Answers

Answer:

PV= $84.56

Explanation:

Giving the following information:

A stock will pay no dividends for the next 5 years. Then it will pay a dividend of $9.51 growing at 1.75%. The discount rate is 9.14%.

First, we need to calculate the value of the stock in five years:

PV5 = D1 / (i - g)

PV5= (9.51*1.0175) / (0.0914 - 0.0175)

PV5=$130.94

Now, the value today of the stock:

PV= FV / (1 + i)^n

PV= 130.94 / (1.0914^5)

PV= $84.56

Suppose that on March 16, 2019, a marble statue handmade in Canada is priced at CAD 1,700. The approximate U.S. dollar price of the statue would be .

Answers

Answer: $1,443.81

Explanation:

The exchange rate is CAD 1 = US$0.8493

If a statue is priced at CAD 1,700, in American dollars it would be:

= Canadian dollar * Exchange rate

= 1,700 * 0.8493

= $1,443.81

An FI purchases at par value a $100,000 Treasury bond paying 10 percent interest with a 7.5 year duration. If interest rates rise by 4 percent, calculate the bond's new value. Recall that Treasury bonds pay interest semiannually. Use the modified duration valuation equation.

Answers

Answer:

The bond's new value is $70,000

Explanation:

First calculate the percentage change in the value of the bond

Duration = Percentage change in price / Percentage change in yield

Percentage change in price = Duration x Percentage change in yield

where

Duration = 7.5 years

Percentage change in yield = 4%

Percentage change in price = ?

Placing value sin the formula

Percentage change in price = 7.5 x 4%

Percentage change in price = 0.30

Percentage change in price = 30%

As we know that the value of the bond and the yield rate are inversely proportional to each other, If the yield rate increases the value of the bond decreases due to the discounting factor used in the valuation o the bond.

Hence, the value of the bond is calculated as follow

Value of the bond = Par value of the bond x ( 1 - per centage of change in the price of the bond

Value of the bond = $100,000 x ( 1 - 30% )

Value of the bond = $100,000 x 0.70

Value of the bond = $70,000

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